What is Minority Interest in Consolidated Subsidiaries?
When a company has majority-owned subsidiaries in which it owns less than 100% the full amount of the subsidiaries’ revenues and expenses are presented on the income statement. The minority interest represents the portion of the subsidiaries’ net income to which someone other than the parent company is entitled.
For more information, see all articles on: Accounting, Financial Statement Analysis, Fundamental Analysis See also:
The Intelligent Investor: The Classic Text on Value Investing
Financial Statement Analysis: A Practitioner's Guide, 3rd Edition
Managing Investment Portfolios: A Dynamic Process (CFA Institute Investment Series)
